An introduction to intangibles and why they are important to sustainable business

Many of the most powerful drivers of business value — like innovation, internal brand generation, corporate culture and stakeholder trust — are intangible and often absent from statutory financial reporting. Yet they are critical for anticipating risk, building resilience, and creating long-term enterprise value. 

This short primer offers an accessible introduction to the concept of intangibles, clarifies how they differ from intangible assets, and outlines their growing relevance in the context of sustainability, investor expectations, and evolving reporting frameworks. 

What you’ll find inside: 

• A clear distinction between intangibles and intangible assets 
• Insights into how intangibles affect valuation, reporting, and risk 
• Guidance for both sustainability and finance teams on bridging internal narratives 
• Practical steps for companies to identify, manage, and communicate their intangible footprint 

Download the primer now to understand how intangibles can strengthen your equity story and drive sustainable transformation.